Long's Estate
Superior Court of Pennsylvania
Appeal, No. 120, Oct. T., 1902, by trustees of Lancaster cemetery from decree of O. C. Lancaster County, dismissing exceptions to report of auditors in the Estate of Catharine H. Long, Deceased. Exceptions to report of Jobn E. Malone and John Nauman, auditors. From the record it appeared that the question involved was whether the collateral inheritance tax could be levied upon a legacy of $4,000, as to which testatrix directed as follows: “Item.
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Appeal, No. 120, Oct. T., 1902, by trustees of Lancaster cemetery from decree of O. C. Lancaster County, dismissing exceptions to report of auditors in the Estate of Catharine H. Long, Deceased. Exceptions to report of Jobn E. Malone and John Nauman, auditors. From the record it appeared that the question involved was whether the collateral inheritance tax could be levied upon a legacy of $4,000, as to which testatrix directed as follows: “Item. I give and bequeath to the trustees of the Lancaster cemetery, the sum of four thousand dollars in trust, to be by them safely invested in first…
1Opinion of the Court
Opinion bv
W. D. Porter, J.,
The court below held liable to the collateral inheritance tax, imposed by the Act of May 6, 1887, P. L. 79, a legacy in the *372sum of $4,000 bequeathed to the trustees of the Lancaster cemetery in trust to be safely invested, the interest thereof, or so much as might be needed, to be applied in keeping the cemetery lot of testatrix’s father in the Lancaster cemetery in good order and repair, and to the repair of the monument or monuments now or hereafter erected in said lot and the curbing surrounding the same, and, also, to keep in repair and good order the lot in…
2Cases cited3 opinions
- Strode v. CommonwealthSupreme Court of Pennsylvania · 1866
- Orcutt's AppealSupreme Court of Pennsylvania · 1881
- Finnen's EstateSupreme Court of Pennsylvania · 1900
3Cited by4 opinions
- Esenwein v. EsenweinSupreme Court of Pennsylvania · 1933
- Nead's EstateSuperior Court of Pennsylvania · 1914
- Ashbridge's EstatePennsylvania Orphans' Court, Montgomery County · 1943
- Hetrick EstateYork County Orphans' Court · 1951